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To: Chuzzlewit who wrote (81794)11/22/1998 3:25:00 PM
From: rudedog  Respond to of 176387
 
Chuz -
They will appear in cash flow statements and statements about the change in equity.

And I think that even then, they only appear when exercised for many classes of transaction. In the example given (selling puts) the cash generated by the original transaction shows up at time of sale, but the liability would only happen in the future and only under certain circumstances (i.e. stock price drops below the strike). Even then it would not show up on the balance sheet.

How do people presume to know the option activity that these companies engage in? I can't see how to get even an approximation of the numbers...